OY ripatoteutus testi roolit EN (6cr)
Code: C-99203-721194S-3005
General information
- Enrollment
- 01.01.2024 - 14.03.2024
- Registration for the implementation has ended.
- Timing
- 15.03.2024 - 31.05.2024
- Implementation has ended.
- Number of ECTS credits allocated
- 6 cr
- Institution
- 99203
- Teaching languages
- English
- Seats
- 0 - 15
- Course
- C-99203-721194S
Materials
Selection of articles.
Qualifications
721138S Fundamentals of Accounting and 721134S Cost Management Systems/721025SEnterprise Process Planning
Content
Cost allocation theory and practice, variable vs. absorption cost systems, activity-based costing, TDABC systems.
Objective
Advanced Cost Accounting After this course the student can construct cost accounting systems and critically evaluate the choices made in their design. S/he will be able to distinguish the systems that are most likely to be suitable for particular types of organizations. The student will also be able to use spreadsheet tools in performing complex management accounting calculations, and will be familiar with TDABC calculations in practise.
Methods of completion
Face-to-face –teaching. Lectures 14 h, spreadsheet (excel) + other computer lab exercises 28 h, teamwork and self-study 118
Methods of completion
Course assignments, exercises and exam.